A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (Repealed) (177 of 1999)
Schedule 6 Diesel Fuel Rebate Scheme
Customs Act 1901
5 Subsection 164(7) (definition of marine transport )
Insert:
marine transport includes transport by vessels in or on fresh water, but does not include any transport relating to forestry.